For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
The Museum opened to the public on September 24, 2016, as the 19th and newest museum of the Smithsonian Institution. Explore the Museum Â». Image credit: Photograph by Alan Karchmer for the National Museum of African American History and Culture. Carla D. Hayden, longtime chief executive of the Enoch Pratt Free Library system in Baltimore, was sworn in as the 14th Librarian of Congress on September 14, 2016.